Các nhân tố tác động đến việc tuân thủ thuế từ quan điểm của cơ quan quản lý thuế

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Ali, M., Odd-Helge, F., & Hoem, I. S. (2013). Factors affecting tax compliant attitude in Africa: Evidence from Kenya. Centre for the Study of African Economies (CSAE) Conference, Oxford 18 March 2013, 1-26.

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Alshira’h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 389-415. doi:10.1108/IMEFM-04-2019-0139

Andreoni, J., Erard, B., & Feinstein J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818-860.

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Belkaoui, A. R. (2004). Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13(2), 135-143.

Bernard, H. R. (2009). Các phương pháp nghiên cứu trong nhân học - Tiếp cận định tính và định lượng [Research methods in anthropology - Qualitative and quantitative approaches]. Ho Chi Minh City, Vietnam: NXB Đại học quốc gia TP.HCM.

Bobek, D., Robin, W. R., & John, T. S. (2007). The social norms of tax compliance: Evidence from Australia, Singapore and the United States. Journal of Business Ethics, 74(1), 49-64.

Bollen, K. A. (1987). Outliers and improper solutions: A confirmatory factor analysis example. Sociological Methods and Research, 15(4), 375-384.

Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. Reading, MA: Addison-Wesley.

Hamza, M. A., & Mulugeta, S. (2018). Determinants of tax compliance behavior in presumptive taxation system. The case of dire dawa administration. Research Journal of Finance and Accounting, 9(11), 101-110.

Helhel, Y., & Ahmed, Y. (2014). Factors affecting tax attitudes and tax compliance: A survey study in Yemen. European Journal of Business and Management, 6(22), 48-58.

Jackson, B. R., & Milliron, V. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5(1), 125-165.

James, S., & Alley, C. (2002). Tax compliance, self assessment system and tax administration. Journal of Finance, and Management in Public Services, 2(2), 27-42.

Jan-Emmanuel, D. N., Clement, I., & Spinnewijn, J. (2019). How to improve tax compliance? Evidence from population-wide experiments in Belgium. Journal of Political Economy, 129(5), 1425-1463.

Kirchiler, E. (2007). The economic psychology of tax behavior. Cambridge, CA: Cambridge University Press.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The slippery slope: Framework. Journal of Economic Psychology, 29(2), 210-225.

Lalo,  A.  (2019). Effects  of  taxpayer  compliance  with  taxpayer  consciousness  as  intervening variable. Advances in Social Sciences Research Journal, 6(1), 168-180.

Le, T. H. (2022). Các yếu tố ảnh hưởng tới sự tuân thủ thuế thu nhập doanh nghiệp - Tiếp cận từ đánh giá của người nộp thuế tại Cục thuế thành phố Hà Nội [Factors affecting corporate income tax compliance behavior - Research at Hanoi Tax Department]. Tạp chí Khoa học Thương mại, 163(2022), 84-94.

Lewis, A. (1982). The psychology of taxation. Oxford, CA: Martin Robertson.

Maarten, A. S.,  Sjoerd, G., Roland, F. S., & Lisette, V. D. H. (2022). The cooperative approach to corporate tax compliance: An empirical assessment. Journal of International Accounting, Auditing and Taxation, 46(2022) doi:10.1016/j.intaccaudtax.2022.100447

McBarnett, D. (2003). When compliance is not the solution but the problem: From changes in law to changes in attitude. In V. Braithwaite (Ed.), Tax democracy: Understanding tax avoidance and evasion. Aldershort, CA: Ashgate Publishing Ltd.

Mohdali, R., & Pope, J. (2012). The effects of religiosity and external environment on voluntary tax compliance. New Zealand Journal of Taxation Law and Policy, 18(2012), 119-139.

Newman, W., Charity, M., & Ongayi, W. (2018). Literature review on the impact of tax knowledge on tax compliance among small medium enterprises in a developing country. International Journal of Entrepreneurship, 22(4), 1244-1259.

Nguyen, H. T. M., & Nguyen, T. T. (2017). Công tác kiểm tra thuế tại Chi cục thuế TP. Thủ Dầu Một - Tiếp cận theo khuôn mẫu COSO 2013 [Tax inspection at Thu Dau Mot City Tax Department - approach according to COSO 2013 model]. Tạp chí Kế toán & Kiểm toán, 9(168), 37-41.

Nurlis & Kamil, I. (2015). The effect of taxpayer awareness, knowledge, tax penalties and tax authorities services on the tax compliance: Survey on the individual taxpayer at Jabodetabek & Bandung. Research Journal of Finance and Accounting, 6(2), 104-111.

Obid, S. N. S. (2004). The Influence of penalties on taxpayers’ compliance: A comparison of the thereotical models. IIUM Journal of Economics and Management, 12(1), 1-30.

OECD - Organisation For Economic Coperation And Development. (2004). Compliance risk management: Managing and improving tax compliance. Truy cập ngày 10/02/2022 tại https://www.oecd.org/tax/administration/33818656.pdf

Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self assessment System in Malaysia. Birmingham, England: University of Birmingham.

Pertiwi, A. R., Iqbal, S., & Baridwan, Z. (2020). Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs). International Journal of Research in Business and Social Science, 9(1), 143-150. doi:10.20525/ijrbs.v9i1.590

Pham, T. M., Phan, T. T., & Pham, H. T. H. (2016). Hành vị tuân thủ thuế của doanh nghiệp: Nhìn từ phía các doanh nghiệp tại TP. HCM [Enterprises’ tax compliance: A perspective from Ho Chi Minh City entrepreneurs]. Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh, 3(48), 3-18.

Richardson, G. (2005). An exploratory cross cultural study of tax fairness perceptions and tax compliance behavior in Australia and Hong Kong. International Tax Journal, 31(1), 11-67.

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Sapiei, N. S., Kasipillai, J., & Eze, U. C. (2014). Determinants of tax compliance behaviour of corporate taxpayers in Malaysia. eJournal of Tax Research, 12(2) , 383-409.

Su, T. D., Bui, T. T., & Tran, T. K. (2014). Cải cách hệ thống thuế Việt Nam Việt Nam theo cam kết hội nhập quốc tế đến năm 2020 [Vietnam’s tax system reform in accordance with international integration commitments to 2020]. Tạp chí Phát triển kinh tế, 26(3), 2-26.

Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25(2), 213-228.

Wenzel, M. (2005). Motivation or rationalisation? Causal relations between ethics, norms and tax compliance. Journal of Economic Psychology, 26(4), 491-508.

Yunus, N.,  Ramli, R., & Hassa, N. S. A. (2017). Tax penalties and tax compliance of Small and Medium Enterprises (SMEs) in Malaysia. International Journal of Business, Economics and Law, 12(1), 81-91.

Yusof, A. N. M., Ling, L. M., & Wah, Y. B. (2014). Tax non-compliance among SMCs in Malaysia: Tax audit evidence. Journal of Applied Accounting Research, 15(2), 215-234. doi:10.1108/JAAR-02-2013-0016

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